Form CT-W4 - CT.gov

1 Print Form Clear Fields Department of Revenue Services State of Connecticut Form CT-W4 Effective January 1, 2025. (Rev. 12/24) Employee's Withholding Certificate Employee Instructions Read the instructions on Page 2 before completing this form. Choose the statement that best describes your gross income. Select the filing status you expect to report on your Connecticut Enter the Withholding Code on Line 1 below. income tax return. Withholding Married Filing Separately Code Withholding Married Filing Jointly Code My expected annual gross income is less than or equal to Our expected combined annual gross income is less than or $12,000 or I am claiming exemption under the MSRRA* and E. equal to $24,000 or I am claiming exemption under the Military no withholding is necessary. E. Spouses Residency Relief Act (MSRRA)* and no withholding My expected annual gross income is greater than $12,000.

2 A. is necessary. I have significant nonwage income and wish to avoid having My spouse is employed and our expected combined annual too little tax withheld. D. gross income is greater than $24,000 and less than or equal A. to $100,500. See Certain Married Individuals, Page 2. I am a nonresident of Connecticut with substantial other income. D. Withholding My spouse is not employed and our expected combined C Single Code annual gross income is greater than $24,000. My expected annual gross income is less than or equal to My spouse is employed and our expected combined E. annual gross income is greater than $100,500. D $15,000 and no withholding is necessary. My expected annual gross income is greater than $15,000. F. I have significant nonwage income and wish to avoid having too little tax withheld. D I have significant nonwage income and wish to avoid having too little tax withheld.

3 D. I am a nonresident of Connecticut with substantial other income. D. I am a nonresident of Connecticut with substantial other income. D. Qualifying Surviving Spouse Withholding Code Head of Household Withholding Code My expected annual gross income is less than or equal to $24,000 or I am claiming exemption under the MSRRA* and E My expected annual gross income is less than or equal to E. no withholding is necessary. $19,000 and no withholding is necessary. My expected annual gross income is greater than $24,000. C My expected annual gross income is greater than $19,000. B. I have significant nonwage income and wish to avoid having too I have significant nonwage income and wish to avoid having little tax withheld. D too little tax withheld. D. I am a nonresident of Connecticut with substantial other income.

4 D I am a nonresident of Connecticut with substantial other income. D. * If you are claiming the Military Spouses Residency Relief Act (MSRRA) exemption, see instructions on Page 2. Employees: See Employee General Instructions on Page 2. Sign and return Form CT-W4 to your employer. Keep a copy for your records. 1. Withholding Code: Enter Withholding Code letter chosen from 1. Check if you are claiming the MSRRA exemption 2. Additional withholding amount per pay period: If any, see instructions.. 2. $ and enter state of legal residence/domicile: 3. Reduced withholding amount per pay period: If any, see 3. $ _____. First name Ml Last name Social Security Number Home address (number and street, apartment number, suite number, PO Box). City/town State ZIP code Declaration: I declare under penalty of law that I have examined this certificate and, to the best of my knowledge and belief, it is true, complete, and correct.

5 I understand the penalty for reporting false information is a fine of not more than $5,000, imprisonment for not more than five years, or both. Employee's signature Date Employers: See Employer Instructions, on Page 2. Is this a new or rehired employee? No Yes Enter date hired: mm/dd/yyyy Employer's business name Federal Employer Identification Number Employer's business address City/town State ZIP code Contact person Telephone number . Visit us at for more information. Form CT-W4 Instructions Employee General Instructions Form CT W4NA and Form CT W4 will help your employer determine how much to withhold from your wages for services performed Form CT W4, Employee's Withholding Certificate, provides your within Connecticut. Residents of states with a convenience of the employer with the necessary information to withhold the correct employer test will be subject to similar rules for work performed for amount of Connecticut income tax from your wages to ensure that a Connecticut employer.

6 Any nonresident who expects to have no you will not be underwithheld or overwithheld. Connecticut income tax liability should choose Withholding Code E.. You are required to pay Connecticut income tax as income is earned or received during the year. You should complete a new Form CT W4 Armed Forces Personnel and Veterans at least once a year or if your tax situation changes. If you are a Connecticut resident, your armed forces pay is subject to Connecticut income tax withholding unless you qualify as a If your circumstances change, such as you receive a bonus or your nonresident for Connecticut income tax purposes. If you qualify as filing status changes, you must furnish your employer with a new a nonresident, you may request that no Connecticut income tax Form CT W4 within ten days of the change. be withheld from your armed forces pay by entering Withholding Gross Income Code E on Line 1.

7 For Form CT-W4 purposes, gross income means all income from all sources, whether received in the form of money, goods, property, Military Spouses Residency Relief Act (MSRRA). or services, not exempt from federal income tax, and includes any If you are claiming an exemption from Connecticut income tax under additions to income from Schedule 1 of Form CT 1040, Connecticut the MSRRA, you must provide your employer with a copy of your Resident Income Tax Return, or Form CT 1040NR/PY, Connecticut military spouse's Leave and Earnings Statement (LES) and a copy Nonresident and Part Year Resident Income Tax Return. of your military dependent ID card. See Informational Publication 2019(5), Connecticut Income Tax Filing Status Information for Armed Forces Personnel and Veterans. Generally, the filing status you expect to report on your Connecticut income tax return is the same as the filing status you expect to report Employer Instructions on your federal income tax return.

8 However, special rules apply to For any employee who does not complete Form CT W4, you are married individuals who file a joint federal return but have a different required to withhold at the highest marginal rate of without residency status. Nonresidents and part year residents should see allowance for exemption. You are required to keep Form CT W4 in the instructions to Form CT 1040NR/PY. your files for each employee. Check Your Withholding Report Certain Employees Claiming Exemption From You may be underwithheld if any of the following apply: Withholding to DRS. You have more than one job; Employers are required to file copies of Form CT W4 with DRS for You qualify under Certain Married Individuals; or certain employees claiming E (no withholding is necessary). Mail You have substantial nonwage income.

9 Copies of Forms CT W4 to: If you are underwithheld, you should consider adjusting your Department of Revenue Services withholding or making estimated payments using Form CT 1040ES, PO Box 2931. Estimated Connecticut Income Tax Payment Coupon for Individuals. Hartford CT 06104-2931. You may also select Withholding Code D to elect the highest level of withholding. Report New and Rehired Employees to the Department of Labor New employees are workers not previously employed by your If you owe $1,000 or more, after subtracting from your Connecticut business, or workers rehired after having been separated from your income tax the amount withheld from your income for the prior business for more than sixty consecutive days. taxable year, and any PE Tax Credit, you may be subject to interest on the underpayment at the rate of 1% per month or fraction of a Employers with offices in Connecticut or transacting business in month.

10 Connecticut are required to report new hires to the Department of Labor (DOL) within 20 days of the date of hire. Certain Married Individuals If you are a married individual filing jointly and you and your spouse New hires can be reported by: both select Withholding Code A, you may have too much or too Using the Connecticut New Hire Reporting website at little Connecticut income tax withheld from your pay. This is because ;. the phase-out of the personal exemption and credit is based on your Faxing copies of completed Forms CT W4 to 800-816-1108; or combined incomes. The withholding tables cannot reflect your exact Mailing copies of completed Forms CT W4 to: withholding requirement without considering the income of your Connecticut Department of Labor spouse. Office of Research, CT W4. To minimize this problem and determine if you need to adjust your 200 Folly Brook Blvd withholding using Line 2 or Line 3, see Supplemental Tables in Wethersfield CT 06109.